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2017 (7) TMI 351 - CESTAT CHENNAILiability of interest u/s 75 of FA - appellant had taken input service credit even before payments were made, in contravention of Rule 4 (7) of CCR, 2004 - Held that: - although appellant had represented that they have utilized the credit only after making payment to the input service provider, however they had not submitted necessary evidence thereof to the adjudicating authority - decision in the case of CCE Madurai Vs Strategic Engineering (P) Ltd. [2014 (11) TMI 89 - MADRAS HIGH COURT] squarely covers the issue, where it was held that mere taking of cenvat credit wrongly would not compel the assesee to pay interest as well as penalty. The matter requires to be remanded to the adjudicating authority for de novo consideration keeping in mind the ratio of Strategic Engineering case as also to give another opportunity to the appellant to produce bill wise details to establish that the credits availed by them have been utilized only after payments were effected to the concerned service provider - appeal allowed by way of remand.
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